GST on supply of fortified wholemeal flour to Food & Supplies Department

In re Maa Laxmi Enterprise (GST AAAR West Bengal) Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A? AAAR rule that in the instant case the supply of fortified wholemeal flour to the Food & Supplies Department, Government of West B...